There's a $52 "Occupational" tax or "privilege" tax taken from our pays and paid to the municipality in which we work. I can't find where to deduct this tax. It's listed on my W2 but not my husbands. However, it is deducted from his paycheck at $2 a pay for 26 pays. Payroll told my husband they are not required to list it on his W2.
UPDATED FOR TAX YEAR 2019
For tax years 2017 and earlier you could deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. It would be included in Schedule A as "Miscellaneous deductions subject to a 2% floor."
However, these items are no longer deductible for tax years 2018-2025 because of the Tax Cuts and Jobs Act.
[Edited | 4/14/2020 | 1:29pm PDT]
UPDATED FOR TAX YEAR 2019
For tax years 2017 and earlier you could deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. It would be included in Schedule A as "Miscellaneous deductions subject to a 2% floor."
However, these items are no longer deductible for tax years 2018-2025 because of the Tax Cuts and Jobs Act.
[Edited | 4/14/2020 | 1:29pm PDT]